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Kosydar v. National Cash Register Co., 417 U.S. 62 (1974)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Kosydar v. National Cash Register Co., 417 U.S. 62 (1974)
Kosydar v. National Cash Register Co. No. 73-629 Argued March 19, 1974 Decided May 20, 1974 417 U.S. 62
CERTIORARI TO THE SUPREME COURT OF OHIO
Syllabus
Cash registers and other machines built to foreign buyers’ specifications, which were warehoused in Ohio awaiting shipment abroad, title, possession, and control remaining in respondent manufacturer, held not immune from state ad valorem tax, since the prospect of eventual exportation, however certain, did not start the process of exportation and move the machines into the export stream, without which the immunity from local taxation conferred by the Import-Export Clause of the Constitution was not available. Empresa Siderursica v. County of Merced, 337 U.S. 154. Pp. 65-71.
35 Ohio St.2d 166, 298 N.E.2d 559, reversed.
STEWART, J., delivered the opinion for a unanimous Court.
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Chicago:
U.S. Supreme Court, "Syllabus," Kosydar v. National Cash Register Co., 417 U.S. 62 (1974) in 417 U.S. 62 Original Sources, accessed December 16, 2025, http://originalsources.com/Document.aspx?DocID=8H36CURCKUMDVLW.
MLA:
U.S. Supreme Court. "Syllabus." Kosydar v. National Cash Register Co., 417 U.S. 62 (1974), in 417 U.S. 62, Original Sources. 16 Dec. 2025. http://originalsources.com/Document.aspx?DocID=8H36CURCKUMDVLW.
Harvard:
U.S. Supreme Court, 'Syllabus' in Kosydar v. National Cash Register Co., 417 U.S. 62 (1974). cited in 1974, 417 U.S. 62. Original Sources, retrieved 16 December 2025, from http://originalsources.com/Document.aspx?DocID=8H36CURCKUMDVLW.
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